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Regular Session, 2014
HOUSE BILL NO. 1191
BY REPRESENTATIVES BURRELL, BROWN, BURFORD, HENRY BURNS, COX,
JEFFERSON, REYNOLDS, SEABAUGH, AND PATRICK WILLIAMS AND
SENATORS ADLEY, BUFFINGTON, AND PEACOCK
TAX/HOTEL OCCUPANCY: Authorizes the Shreveport-Bossier Convention and Tourist
Bureau to levy and collect an additional hotel occupancy tax within the jurisdiction
of the bureau
AN ACT1
To amend and reenact R.S. 33:4574.1.1(M) and to enact R.S. 33:4574.1.1(A)(introductory2
paragraph) and (24)(c) and (d), relative to the Shreveport-Bossier Convention and3
Tourist Bureau; to provide relative to hotel occupancy taxes levied by the bureau; to4
authorize the bureau to levy an additional hotel occupancy tax, subject to the5
approval of voters in Caddo and Bossier parishes; to provide for the use of tax6
proceeds; to provide a duration for the authority for the additional tax; to provide7
limitations; and to provide for related matters.8
Notice of intention to introduce this Act has been published9
as provided by Article III, Section 13 of the Constitution of10
Louisiana.11
Be it enacted by the Legislature of Louisiana:12
Section 1. R.S. 33:4574.1.1(M) is hereby amended and reenacted and R.S.13
33:4574.1.1(A)(introductory paragraph) and (24)(c) and (d) are hereby enacted to read as14
follows:15
ยง4574.1.1. Occupancy taxes levied by the commissions16
A. For the purposes set forth in this Subsection or Paragraph (F)(3) of this17
Section, a commission created pursuant to R.S. 33:4574(B) is authorized to levy and18
collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight19 HLS 14RS-1599 REENGROSSED
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camping facilities within the jurisdiction of the commission. Such tax shall not1
exceed the following percentages of the rent or fee charged for such occupancy:2
* * *3
(24)4
* * *5
(c)(i) In addition to the provisions of Subparagraphs (a) and (b) of this6
Paragraph, the Shreveport-Bossier Convention and Tourist Bureau may levy and7
collect an additional tax upon the occupancy of hotel rooms, motel rooms, and8
overnight camping facilities within the jurisdiction of the bureau. The additional tax9
shall be two and one-half percent of the rent or fee charged for such occupancy as10
follows:11
(aa) Sixty-two and one half percent of one cent shall be levied to support the12
Shreveport-Bossier Sports Commission and the proceeds shall be dedicated and used13
as provided in Subparagraph (M)(1)(c) of this Section.14
(bb) Ninety-three and three quarters percent of one cent shall be levied to15
support the Independence Bowl Foundation and the proceeds shall be dedicated and16
used as provided in Subparagraph (M)(1)(d) of this Section.17
(cc) Ninety-three and three quarters percent of one cent shall be levied to18
support the Ark-La-Tex Regional Air Service Alliance and the proceeds shall be19
dedicated and used as provided in Subparagraph (M)(1)(e) of this Section.20
(ii) The levy of an additional tax pursuant to this Subparagraph shall be21
subject to approval by a majority of the electors of Caddo and Bossier parishes who22
vote on a proposition authorizing the levy of the tax. The bureau shall call an23
election for the purpose of submitting such a proposition to the voters. The election24
on the question of the levy of the tax shall be held at the election scheduled to be25
held in the parishes of Caddo and Bossier on November 4, 2014. The authority to26
levy the tax shall terminate on June 30, 2039.27
(iii) Notwithstanding the provisions of Items (i) and (ii) of this28
Subparagraph, if an entity that receives money pursuant to Subparagraphs (M)(1)(c)29 HLS 14RS-1599 REENGROSSED
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through (e) of this Section ceases to exist, the authority to levy a tax to support such1
entity shall terminate and any proceeds that have not been distributed to such entity2
shall be distributed equally to the other entities provided for in Subparagraphs3
(M)(1)(c) through (e) of this Section.4
(d) Taxes levied pursuant to this Paragraph shall not exceed a combined rate5
of seven percent.6
* * *7
M.(1)(a) The Shreveport-Bossier Convention and Tourist Bureau shall8
dedicate and use the proceeds derived from three-quarters of one percent of the tax9
levied pursuant to this Section for capital improvements, repairs, and maintenance10
of Independence Stadium.11
(2)(b) The Shreveport-Bossier Convention and Tourist Bureau bureau shall12
dedicate and use the proceeds derived from three-quarters of one percent of the tax13
levied pursuant to this Section for riverfront and downtown development and for the14
operation and maintenance of the civic center and multipurpose arena in the city of15
Bossier City.16
(c) The bureau shall dedicate and use one hundred percent of the proceeds17
derived from the tax levied pursuant to Subitem (A)(24)(c)(i)(aa) of this Section to18
the Shreveport-Bossier Sports Commission for the operation and promotion of19
sporting goals and sporting activities, as it relates to sports tourism, within the20
jurisdiction of the bureau.21
(d) The bureau shall dedicate and use one hundred percent of the proceeds22
derived from the tax levied pursuant to Subitem (A)(24)(c)(i)(bb) of this Section to23
the Independence Bowl Foundation for the promotion of Division I football events24
within the jurisdiction of the bureau.25
(e) The bureau shall dedicate and use one hundred percent of the proceeds26
derived from the tax levied pursuant to Subitem (A)(24)(c)(i)(cc) of this Section to27
the Ark-La-Tex Regional Air Service Alliance to incentivize air flights, air carriers,28
and air fare within the jurisdiction of the bureau.29 HLS 14RS-1599 REENGROSSED
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(3)(2) The commission may expend revenues for the purposes required by1
this Subsection by means of entering a cooperative endeavor with the governing2
authority of Shreveport or Bossier City, Caddo or Bossier Parish, the Shreveport-3
Bossier Sports Commission, the Independence Bowl Foundation, or the Ark-La-Tex4
Regional Air Service Alliance, as appropriate.5
* * *6
Section 2. This Act shall become effective on July 1, 2014; if vetoed by the governor7
and subsequently approved by the legislature, this Act shall become effective on July 1,8
2014, or on the day following such approval by the legislature, whichever is later.9
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Burrell HB No. 1191
Abstract: Authorizes the Shreveport-Bossier Convention and Tourist Bureau to increase
its hotel occupancy tax subject to the approval of the voters of Caddo and Bossier
parishes and provides for use of the proceeds from the tax.
Present law provides that the maximum hotel occupancy tax that the Shreveport-Bossier
Convention and Tourist Bureau may levy is 4.5%.
Proposed law retains present law and additionally authorizes the bureau to levy an additional
2.5% hotel occupancy tax. Provides that the combined tax cannot exceed 7% and makes the
authority for the increase effective until June 30, 2039.
Proposed law provides that the additional 2.5% increase is subject to approval by the voters
in the parishes of Caddo and Bossier. Requires the bureau to call an election for the purpose
of submitting a proposition to the voters and requires that the election be held at the election
on Nov. 4, 2014.
Present law provides for the dedication of a portion of the funds derived from the 4.5% hotel
occupancy tax to repairs and maintenance of Independence Stadium, downtown and
riverfront development, and the operation and maintenance of the civic center and a
multipurpose arena in Bossier City.
Proposed law retains present law and provides that the additional 2.5% hotel occupancy tax
shall be levied as follows: 62.5% of one cent levied to support the Shreveport-Bossier Sports
Commission for sporting activities related to sports tourism, 93.75% of one cent levied to
support the Independence Bowl Foundation for the promotion of division one football
events, and 93.75% of one cent levied to support the Ark-La-Tex Regional Air Service
Alliance to incentivize air flights, air carriers, and air fare within the jurisdiction of the
bureau.
Proposed law provides that if any entity that receives tax proceeds from the levy of the
additional 2.5% hotel occupancy tax ceases to exist, the bureau's authority to levy a tax to HLS 14RS-1599 REENGROSSED
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support the entity shall terminate and any proceeds that have not been distributed to the
entity shall be distributed equally to the remaining entities.
Present law authorizes the bureau to enter into cooperative endeavor agreements with the
governing authority of Shreveport or Bossier City for the purposes required by present law.
Proposed law retains present law and adds the parishes of Caddo and Bossier, the
Shreveport-Bossier Sports Commission, and the Independence Bowl Foundation as entities
with which the bureau may enter into cooperative endeavor agreements for the purposes
required by proposed law.
Effective July 1, 2014.
(Amends R.S. 33:4574.1.1(M); Adds R.S. 33:4574.1.1(A)(intro. para.) and (24)(c) and (d))
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Municipal, Parochial and
Cultural Affairs to the original bill.
1. Relative to the election on the question of the levy of the tax, adds a requirement
that the election be held on Nov. 4, 2014.